# User Fee for Estate Tax Closing Letter; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Final regulations; correction.
**SUMMARY:**
This document contains a correction to Treasury Decision 9957, which was published in the *Federal Register* on Tuesday, September 28, 2021. Treasury Decision 9957 establishes a new user fee of $67 for persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter.
**DATES:**
The correction is effective on October 28, 2021, and applicable as of September 28, 2021.
**FOR FURTHER INFORMATION CONTACT:**
Juli Ro Kim at (202) 317-6859 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9957) that are the subject of this correction are issued under section 6103 of the Internal Revenue Code.
**Need for Correction**
As published the final regulations (TD 9957) contain an error that needs to be corrected.
**Correction of Publication**
Accordingly, the final regulations (TD 9957) that are the subject of FR Doc. 2021-21029, published on September 28, 2021 (86 FR 53539), are corrected as follows:
On page 53539, in the second column, footnote 1 is corrected to read:
<sup>1</sup> For an overview of the procedure applicable to a request for an estate tax closing letter before October 28, 2021, see part D of the Background and Explanation of Provisions of the proposed regulations.
Oluwafunmilayo A. Taylor,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).